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PA Department of the Auditor General

Published September 29, 2025

About This Audit

The report concerns UPMC Memorial’s eligibility for 2026 Tobacco Settlement payments for uncompensated care. The Tobacco Settlement Act mandates that hospitals can receive payments based on uncompensated care or extraordinary expenses. After reviewing UPMC Memorial’s claims data, it was found that three out of four reported claims met the criteria for extraordinary expense claims, making the facility eligible for potential payments. The report notes discrepancies in the hospital’s submitted inpatient days, leading to recommendations for data adjustments. The audit highlights the importance of accurately updating claims data to ensure eligibility for payments under the extraordinary expense method. It also informs UPMC of the process for substantiating additional self-pay claims, emphasizing the deadline of October 31, 2025, for submission. The report outlines the results as a public record and directs further inquiry to the Pennsylvania Department of the Auditor General. UPMC may choose the method for its subsidy entitlement if eligible under both methods. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Audit County:

Pennsylvania Department
of the Auditor General